Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic

Delia David and Semida Ducă
Additional contact information
Delia David: "Vasile Goldiș" Western University of Arad
Semida Ducă: Arad

CECCAR Business Review, 2020, vol. 1, issue 10, 9-19

Abstract: The impact of the COVID-19 pandemic affected the financial situation of debtors, both individuals and legal entities, as they sought to find the best solutions for the recovery and functioning of their business. This paper aims to analyse the decision to finance an economic entity during the COVID-19 pandemic, generated by the need to acquire a tangible fixed asset necessary to carry out the core business. For this purpose, a series of financial and accounting aspects regarding the financing alternatives are highlighted using the following research tools: the observation method, the descriptive method, the case study method.

Keywords: financing decision; financial leasing; bank loan; pandemic; debtor (search for similar items in EconPapers)
JEL-codes: G11 G19 G23 H12 M41 (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/financial-acco ... c-a72d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/financial-acco ... demic-a72a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:10:p:9-19

DOI: 10.37945/cbr.2020.10.02

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().